PL EN


2008 | 9(704) | 49-57
Article title

TAX YEAR CHOICE OPTIMIZATION (Optymalizacja decyzji dotyczacych wyboru roku podatkowego)

Authors
Title variants
Languages of publication
PL
Abstracts
EN
The Polish tax law allows corporations to choose their tax year. The aim of this article is to indicate when such a change may be profitable. The method enabling minimizing the cost of capital frozen in a form of payments on account of corporate income tax is presented in the study.
Keywords
Year
Issue
Pages
49-57
Physical description
Document type
ARTICLE
Contributors
author
  • Adam Adamczyk, Uniwersytet Szczecinski, Katedra Finansów, ul. A. Mickiewicza 64, 71-101 Szczecin, Poland
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
09PLAAAA05867
YADDA identifier
bwmeta1.element.10b9c474-5ab4-382b-bd72-e0227c72de3d
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.